Utah Ltd. is a diversified corporation which has developed the following information about its five segments:

	A	B	C	D	E
Total Sales	200,000	850,000	150,000	160,000	290,000
Operating profit(loss)	-125,000	240,000	20,000	-150,000	-5,000
Total Assets	800,000	2,900,000	600,000	1,700,000	2,800,000

Instructions

Identify which segments would be considered as reportable segments by applying the following tests:

a. revenue test

b. operating profit or loss test

c. assets test